9.55.030 Tax levies.
There is levied upon all persons, associations, and organizations conducting or operating within this jurisdiction any of the activities listed below a tax in the following amounts to be paid to the City;
(1) For commercial stimulant operators and all those other than bona fide charitable or nonprofit organizations as defined by RCW 9.46.0209, taxation shall be as follows:
(a) Punchboards and pull-tabs shall be five percent of the gross receipts from the operation of the games; and
(b) Bingo and raffles shall be five percent of the gross receipts of a bingo game or raffle less the amount awarded as cash or merchandise prizes; and
(c) Taxation on social card games shall be 10 percent of the gross revenue from such games.
(2) For bona fide charitable or nonprofit organizations, as defined by Chapter 9.46 RCW, a tax in the following amounts shall be paid to the City:
(a) No tax shall be imposed upon bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding $5,000 per year, less the amount awarded as cash or merchandise prizes. All bona fide charitable or nonprofit organizations not meeting the restrictions above shall pay tax on bingo in the amount of five percent of the gross receipts from a bingo game less the amount awarded as cash or merchandise prizes;
(b) For raffles, no tax shall be imposed on the first $10,000 of gross receipts less the amount awarded as cash or merchandise prizes, and five percent of the gross receipts in excess of the first $10,000 of gross receipts less the amount awarded as cash or merchandise prizes;
(c) Punchboards and pull-tabs shall be in an amount equal to 10 percent of the gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes; and
(d) Taxation on social card games shall be 10 percent of the gross revenue from such games.
(3) The operation of punchboards and pull-tabs shall be subject to the limitations and conditions imposed by RCW 9.46.110. [Ord. 3458 § 1, 2001; Ord. 3403 § 1, 2000; Ord. 3250 § 1, 1997; Ord. 1703 § 3, 1975; Code 1970 § 9.28.030.]